# ASC 605-978: Revenue Recognition — Real Estate—Time-Sharing Activities Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/605/978/) Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T00:53:24.836Z to 2026-09-10T00:53:43.671Z Record version: sha256:df28332bbc71ffb5f63c5a5da6ec05092aa7745206c21f7b4f657273c018ae6a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-978: Revenue Recognition — Real Estate—Time-Sharing Activities ### Machine-generated study aids ```json { "summary": "ASC 605-978 formerly contained the specialized revenue recognition guidance for real estate time-sharing transactions (interval sales, vacation clubs), including profit recognition tests, buyer's commitment and continuing investment thresholds, relative sales value accounting, and reload/upgrade transactions. Every paragraph in every section of the subtopic was superseded by Accounting Standards Update No. 2014-09. Time-sharing revenue is now accounted for under ASC 606, with transfers of real estate outside a customer contract addressed in ASC 610-20.", "key_points": [ "All sections of 605-978 (05, 10, 15, 25, 30, and 55) were superseded by Accounting Standards Update No. 2014-09, so no operative guidance remains in this subtopic.", "The former recognition guidance at 605-978-25-1 through 605-978-25-21 (buyer's commitment, continuing investment, percentage-of-completion, reload and upgrade transactions) is no longer authoritative.", "The former measurement guidance at 605-978-30-1 through 605-978-30-10 (sales value, relative sales value method) is likewise superseded.", "The extensive implementation guidance and illustrations at 605-978-55-1 through 605-978-55-95 were removed in their entirety.", "Time-share interval and vacation-ownership sales are now evaluated under the contract-with-a-customer model in ASC 606 (see 606-10-25-1), with ASC 610-20 applying to transfers of nonfinancial assets to noncustomers." ], "categories": [ "Revenue", "Recognition", "Industry-specific", "Transition and effective dates" ], "audience_level": "intermediate", "student_note": "Cite this subtopic only to show that the legacy time-share revenue rules were eliminated by ASU 2014-09; the common mistake is still applying old tests such as adequacy of the buyer's down payment or percentage-of-completion profit recognition when ASC 606 (or ASC 610-20 for noncustomer transfers) now controls.", "related_topics": [ "606", "610-20", "978", "970", "360", "340-40" ], "key_concepts": [ "superseded guidance", "time-sharing transactions", "interval sales", "relative sales value method", "buyer's continuing investment", "revenue from contracts with customers", "real estate sales" ] } ``` Source downloaded (UTC): 2026-09-10T00:53:24.836Z to 2026-09-10T00:53:24.836Z Record version: sha256:47005e0dfce456db14e891b97586dc584bc6437881da93ad484a0ba4a0ac655a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-978-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/605/978/#00-status) SEC content: no ##### [605-978-00-1](https://asc.understandingaccounting.org/asc/605/978/#605-978-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:24.836Z to 2026-09-10T00:53:24.836Z Record version: sha256:d813871224e8a85b2f268e5d7a1676033abf98a34b0543f47c93b48cc53cd4b5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Affinity ProgramSupersededAccounting Standards Update No. 2014-0905/28/2014
AmenitiesSupersededAccounting Standards Update No. 2014-0905/28/2014
AssumptionSupersededAccounting Standards Update No. 2014-0905/28/2014
Continuing InvestmentsSupersededAccounting Standards Update No. 2014-0905/28/2014
Continuing Involvement (2nd def.)SupersededAccounting Standards Update No. 2014-0905/28/2014
Contract-for-DeedSupersededAccounting Standards Update No. 2014-0905/28/2014
Exchange (2nd def.)SupersededAccounting Standards Update No. 2014-0603/14/2014
Fixed TimeSupersededAccounting Standards Update No. 2014-0905/28/2014
Full Accrual MethodSupersededAccounting Standards Update No. 2014-0905/28/2014
IncentiveSupersededAccounting Standards Update No. 2014-0905/28/2014
Independent Third PartySupersededAccounting Standards Update No. 2014-0905/28/2014
InducementSupersededAccounting Standards Update No. 2014-0905/28/2014
IntervalSupersededAccounting Standards Update No. 2014-0905/28/2014
Mini-VacationSupersededAccounting Standards Update No. 2014-0905/28/2014
Other than Retail Land SalesSupersededAccounting Standards Update No. 2014-0905/28/2014
Owners AssociationSupersededAccounting Standards Update No. 2014-0905/28/2014
Percentage-of-Completion MethodSupersededAccounting Standards Update No. 2014-0905/28/2014
PhaseSupersededAccounting Standards Update No. 2014-0905/28/2014
Phase (2nd def.)AmendedAccounting Standards Update No. 2014-0603/14/2014
Planned AmenitiesSupersededAccounting Standards Update No. 2014-0905/28/2014
PointsSupersededAccounting Standards Update No. 2014-0905/28/2014
ProjectSupersededAccounting Standards Update No. 2014-0905/28/2014
Promised AmenitiesSupersededAccounting Standards Update No. 2014-0905/28/2014
RecourseSupersededAccounting Standards Update No. 2014-0905/28/2014
Relative Sales Value MethodSupersededAccounting Standards Update No. 2014-0905/28/2014
ReloadSupersededAccounting Standards Update No. 2014-0905/28/2014
Reload TransactionSupersededAccounting Standards Update No. 2014-0905/28/2014
Reload TransactionAddedAccounting Standards Update No. 2014-0603/14/2014
RescissionSupersededAccounting Standards Update No. 2014-0905/28/2014
Right-to-UseSupersededAccounting Standards Update No. 2014-0905/28/2014
Sales ValueSupersededAccounting Standards Update No. 2014-0905/28/2014
Sampler ProgramSupersededAccounting Standards Update No. 2014-0905/28/2014
Tenancy-for-YearsSupersededAccounting Standards Update No. 2014-0905/28/2014
Time-ShareSupersededAccounting Standards Update No. 2014-0905/28/2014
Time-SharingSupersededAccounting Standards Update No. 2014-0905/28/2014
Time-SharingAmendedAccounting Standards Update No. 2014-0603/14/2014
Time-Sharing InterestSupersededAccounting Standards Update No. 2014-0905/28/2014
Time-Sharing Special-Purpose EntitySupersededAccounting Standards Update No. 2014-0905/28/2014
UncollectibilitySupersededAccounting Standards Update No. 2014-0905/28/2014
Undivided Interest (2nd def.)SupersededAccounting Standards Update No. 2014-0603/14/2014
UnitSupersededAccounting Standards Update No. 2014-0905/28/2014
UpgradeSupersededAccounting Standards Update No. 2014-0905/28/2014
Upgrade TransactionSupersededAccounting Standards Update No. 2014-0905/28/2014
Vacation ClubSupersededAccounting Standards Update No. 2014-0905/28/2014
978-605-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
978-605-10-1SupersededAccounting Standards Update No. 2014-0905/28/2014
978-605-15-1SupersededAccounting Standards Update No. 2014-0905/28/2014
978-605-25-1 through 25-21
SupersededAccounting Standards Update No. 2014-0905/28/2014
978-605-25-3AmendedAccounting Standards Update No. 2014-0603/14/2014
978-605-25-12AmendedAccounting Standards Update No. 2014-0603/14/2014
978-605-30-1 through 30-10
SupersededAccounting Standards Update No. 2014-0905/28/2014
978-605-30-6AmendedAccounting Standards Update No. 2014-0603/14/2014
978-605-55-1 through 55-95
SupersededAccounting Standards Update No. 2014-0905/28/2014
978-605-55-16AmendedAccounting Standards Update No. 2014-0603/14/2014
Source downloaded (UTC): 2026-09-10T00:53:27.085Z to 2026-09-10T00:53:27.085Z Record version: sha256:b2d6d319322d7c140af143b3342c0e6814fa4c64e256520edd009c2d164a1552 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-978-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/605/978/#05-overview-and-background) SEC content: no ##### [605-978-05-1](https://asc.understandingaccounting.org/asc/605/978/#605-978-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:27.085Z to 2026-09-10T00:53:27.085Z Record version: sha256:6d3cd7df112931656a9f70655382b73061f9fe654fc9598c5381572f317de0d8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:53:29.444Z to 2026-09-10T00:53:29.444Z Record version: sha256:84b410f07512b5ec31e3fb51fbc1084c62006ceca668bc257dfce6c5f9747345 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-978-10: 10 Objectives [Read section](https://asc.understandingaccounting.org/asc/605/978/#10-objectives) SEC content: no ##### [605-978-10-1](https://asc.understandingaccounting.org/asc/605/978/#605-978-10-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:29.444Z to 2026-09-10T00:53:29.444Z Record version: sha256:1ba0036b8e1535dd76bd3de4eeacf006c580eebd380018b39314d5e0bb950cbf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:53:32.336Z to 2026-09-10T00:53:32.336Z Record version: sha256:f669ea516c9f5d66204eaaf0690dc0945e737991e08fc6e3639e04c2820e7c8c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-978-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/605/978/#15-scope-and-scope-exceptions) SEC content: no ##### [605-978-15-1](https://asc.understandingaccounting.org/asc/605/978/#605-978-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:32.336Z to 2026-09-10T00:53:32.336Z Record version: sha256:e226d3e18d8910c0a28a6803faacda3a5a1ba47e6393cde823147ed38dbf2c4a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:53:34.691Z to 2026-09-10T00:53:34.691Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-978-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/605/978/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-10T00:53:37.225Z to 2026-09-10T00:53:37.225Z Record version: sha256:84f1e0183f6768c44a14b4dd6627ab64d27c9e2bab4c436fd70107a13cefbe0a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-978-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/605/978/#25-recognition) SEC content: no ##### [605-978-25-1](https://asc.understandingaccounting.org/asc/605/978/#605-978-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:37.225Z to 2026-09-10T00:53:37.225Z Record version: sha256:5893890b3b9adfb4b5c6710d69da1ba3217ec0bdb680df5ffbc3d3514bb56e47 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-25-18](https://asc.understandingaccounting.org/asc/605/978/#605-978-25-18) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:37.225Z to 2026-09-10T00:53:37.225Z Record version: sha256:356d275fbbd6b7c42b7a028cfb1579c68058e913d55f2714a0df4612539a0063 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-25-19](https://asc.understandingaccounting.org/asc/605/978/#605-978-25-19) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:37.225Z to 2026-09-10T00:53:37.225Z Record version: sha256:dd04510c51ff1f4a6c2ce0ebcaad7093f31f31ed83ce84a91d183f3d01c8f318 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-25-20](https://asc.understandingaccounting.org/asc/605/978/#605-978-25-20) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:37.225Z to 2026-09-10T00:53:37.225Z Record version: sha256:3af986345d9f338f0cdff6440f37501741c0df7007ba252c970dfa2e47ba603d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-25-21](https://asc.understandingaccounting.org/asc/605/978/#605-978-25-21) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:37.225Z to 2026-09-10T00:53:37.225Z Record version: sha256:e98a5c86158eeea9882466232e0b869d76da1bcf2c12f21c36a90835d84f4de0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:53:40.488Z to 2026-09-10T00:53:40.488Z Record version: sha256:289c74d46ad54c354521f4e23f2065b66b8faff8847ebdf0ce8ed7e32e2f574b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-978-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/605/978/#30-initial-measurement) SEC content: no ##### [605-978-30-1](https://asc.understandingaccounting.org/asc/605/978/#605-978-30-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:40.488Z to 2026-09-10T00:53:40.488Z Record version: sha256:f126aba93a401873c913cd80fec10a93c0236127e39baf56e926d47517db11db Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-30-2](https://asc.understandingaccounting.org/asc/605/978/#605-978-30-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:40.488Z to 2026-09-10T00:53:40.488Z Record version: sha256:b4b6e951e63f48d0f64507a8c3ae20f023108b3c510abd9481e89981f164f3ff Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-30-3](https://asc.understandingaccounting.org/asc/605/978/#605-978-30-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:40.488Z to 2026-09-10T00:53:40.488Z Record version: sha256:589e783758a2a05959e1ca8a061f10c7cd8b059b182122bb562cb6fe9ebe3f9d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-30-4](https://asc.understandingaccounting.org/asc/605/978/#605-978-30-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:40.488Z to 2026-09-10T00:53:40.488Z Record version: sha256:5d1cbc713d43105dee972ae03ea3fe0ef928750055ae75b4a5d78c004efa5d36 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-30-5](https://asc.understandingaccounting.org/asc/605/978/#605-978-30-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:40.488Z to 2026-09-10T00:53:40.488Z Record version: sha256:b46a525f7ba87c609309a45963a8a94f38d3b394ef7553e49cc6a634492c75c7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-30-6](https://asc.understandingaccounting.org/asc/605/978/#605-978-30-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:40.488Z to 2026-09-10T00:53:40.488Z Record version: sha256:14828d4a3c23b491a899ccb1ced50704bc5bb655fe59ae0a0e9182f50719ecfb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-30-7](https://asc.understandingaccounting.org/asc/605/978/#605-978-30-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:40.488Z to 2026-09-10T00:53:40.488Z Record version: sha256:137722e67c491bcf93ca24b0dfe645442ffa2b153416d9272083a1413c8accb9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-30-8](https://asc.understandingaccounting.org/asc/605/978/#605-978-30-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:40.488Z to 2026-09-10T00:53:40.488Z Record version: sha256:131cf89485480f3ddc8316819930d51d48a05ecd7291be70aa6e88491bc65f75 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-30-9](https://asc.understandingaccounting.org/asc/605/978/#605-978-30-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:40.488Z to 2026-09-10T00:53:40.488Z Record version: sha256:dea6be61cc9ada4e780e1774a778d0e837264eed66f046bdc0e3764b7bce06ce Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-30-10](https://asc.understandingaccounting.org/asc/605/978/#605-978-30-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:40.488Z to 2026-09-10T00:53:40.488Z Record version: sha256:c9cebc223f676022eaa252e922cd9f6da1fd568cc5920768ebc7e43d47c62947 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:7061e5bdf1c2183be8a66d4e1b792445be842b0615ed5fe2c0c2b9030898be15 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-978-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/605/978/#55-implementation-guidance-and-illustrations) SEC content: no ##### [605-978-55-1](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:b76394494e4b673de4c14c36e7e330ab1cfd8c6320dbe7235766a8c85d42f1b9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-2](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:38ea63625a5de9e0b1b27af6788ef73e76d03a935518d30d969b96db87dfd109 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-3](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:f5773d3efd2fe2ec73d5326845044a6e054f944fbaefcd8ae751ac743dea3b0f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-4](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:9abf9536d4e805f44423af8c90aa337ca21c3690829f385a85948a87598b20c7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-5](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:2e05fbaa5ab242cad0ff8ec07142bb246baaf6ffb4c13b4816eae9177a2adad2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-6](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:b9f0441d5fa60fa3fed6917b573dee8e60f36fe10baaaed88ff8a02b80fcd4f0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-7](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:3b4efcbff5bb4c5f3bbe20e4c00ab693952daa4d13e4acbcb5b728be68fdf742 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-8](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:a527deb64de3af29849e15c5f1d34e6006435c23cae4a30dba0155f040ecfe28 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-9](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:7e4222d4d05e81f81e2ede222c55eaa30c535e8ab34d191ff0faa2001daf3029 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-10](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:10ac135343aefa03640a19e4bb1d9e30d890a4d9512f208c0043d5c990946855 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-11](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:1d5ce248a2fef856dda44a2fb703b612b91c1e5b05e478c5df756a0bdb32e572 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-12](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-12) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:ce51ff17c43aed701c92d15ce4c92b164e3ec0994491340330a50721171f1ec7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-13](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-13) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:0cfa62bb8cd9f1a14e2c5ef04656480bbe67a914f6bc595b4b1eb21ced754ed7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-14](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-14) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:ee9e6c08be8ad11104367609e3121cf041077be10f30185102a2a144f5be4637 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-15](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-15) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:c22f4c68f3198ce919d409a77dd9c5c04d69e4ebff59776b5a6de1b28b69176e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-16](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-16) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:63bd180e98bae5b10b12007ed1795a2cf0e324db710201bcdbfe3532ca045d8e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-17](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-17) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:1711f3ab2926e68cf70977707e4ee18f7738cafc2c19a622b2625b8362b1b210 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-18](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-18) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:bbced9b5577549ad39265613a8c08bf025b93db9bbc644725a0c30c697e9361b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-19](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-19) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:e0efd8bf4da72c9cb7159f1e364f481537c1a948f08cd3390036f9db52c6a715 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-20](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-20) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:c77cb7f9e1b8a3c62890dc3723e527bd82a525dc507a4692f2ea639c7d99c853 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-21](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-21) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:6aa89cb3e52384c4f5ce602c46b2249d16314b1b68ee93dd2cae31f5a93ea40b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-22](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-22) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:7a064778b5dd0ce643e6443312cabcf4dfddaaa42ba5b9ae6d9d39910db7c68f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-23](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-23) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:e31fef0eb5aa7a0a5144dfa2425fcbbf30d8e087d3c8d5f6b945e9dff5fbe1a6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-24](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-24) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:602d84a12e5bbc918faa26b189ea1cebde6b557f0595b690aa66c4381335619e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-25](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-25) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:2ae23f8f7138222d93a96ba7fb25e5ab89c0d999f6bd6e819de4ae2474ea8112 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-26](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-26) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:9be517993ca746771cbfedf4eb05f2b6db00aa3d3516d0bb7be3abb51c04e8e9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-27](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-27) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:18168db783306e8c70c7f22bd40483a6d4bde32e7b9a84ec1028e5d793890310 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-28](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-28) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:9c7b558fe9d481bc3898cc5ee7377e9bdd2789ff024e6f051d53ba54def1632e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-29](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-29) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:f892f99f89c1c733f2c536d282f346205ef00c9ac56720bba40342263198e6f6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-30](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-30) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:864a43ca70b8e3a972405ea9160e3cc74735f4efdde2dda615cb58114b3f7c94 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-31](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-31) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:3aada9383cafee55379e74cd9fa8504453f76d9ec9c5d207e83c00119470e855 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-32](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-32) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:46baad8c6ebdae154d1e44f6afa170437d704f2dea9120eb3359103672c1b361 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-33](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-33) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:0937264c454a16b139a45957be18949ee6c067f96b3ebfc57c0810f797ee35e6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-34](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-34) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:b9c09da6ae9e314c5a28b6a2cccc71526c990376a136d1172296c019c77b5ed4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-35](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-35) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:6a193d2f59a01228314069e81dd41c063bb67176aee0f1bc7a64ac705ed26d35 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-36](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-36) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:37bf29595ea77553deed5637973f241c53f195ed709a0802717be407427deb72 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-37](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-37) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:8776f8f3b7c6e268e1a073430facec0a3e3bf629a3261bf14cce838452cad741 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-38](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-38) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:cd3bbec5247f8533d10887db5bc64fbf526e62af9ffe224c8ac952f1d3cd3ef1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-39](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-39) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:4ea20bf356ffbb1d4a1fd60ea8506b37e146f8193f9ae799df307cedf6413675 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-40](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-40) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:b42f07b10c5652aa5f3945fa80ee9373019d989ed8e78f3951fc3b95024a4b09 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-41](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-41) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:e2da0f69f2a0b0591f8e2d5c3eb9dd8f557562cad5dfb9fda149149cad802f85 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-42](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-42) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:ff62156a2aa8a8457df87f536b933dee2383e121d4af89ce58a4af259a373b99 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-43](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-43) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:76a7e5f9f04d2a724bd9bb65ae63b4e8aebf95b5f552184797a56151c23943bb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-44](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-44) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:25bdeeadaf4fec3e12d5c4b467be337dd56099e583e9cbd7f1a637518a507965 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-45](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-45) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:85debc634f7992b07d111413156e486d8679c5130caa14b1e8a5b7539b456103 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-46](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-46) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:6323bb6e7888f4665f9a7f844e945b639fcb30e7b1677b01c6752b5e88157a9c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-47](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-47) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:53c9621470d8df70e12c2179b6bc24f7481c5a77cefdf51a2055cb6f97abe1ef Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-48](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-48) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:eda058b745ff7ec5887e6902d979ef9177dee364d1d131bb9ac621ce0fbb1a3f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-49](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-49) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:d42d353dcedd5e8e3e5b584107722b84fcfd2f5e4508f595fd411794e923a716 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-50](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-50) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:2eb16b0ad2177d27dc65f3955420c9142df762f70400d484ca3bb158f1db84f1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-51](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-51) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:e811f328b1c18c78cc6182b898dba2c7c14386e6bdf0ff7f766cb7e9238bcc46 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-52](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-52) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:441fcd8655d93a9954c9520c96daf68b6b837c8da7937f17627cc806a593e727 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-53](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-53) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:a75a4029ebed2dde1d06d991442420da948b5e795311b0762a6ec2c9cf28bdfe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-54](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-54) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:6fe8d3617f54ecd7e03741abdb1b247c4d5548839a5d62149069068f5381babb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-55](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-55) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:d2b246d0be14703228d44af8737e0e76342b03d7818b0eabe9c4274197702959 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-56](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-56) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:eda2503c1269ec3b069ca57a07b5e200c7124d76478cdb9b073e61a2ddc6d3e8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-57](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-57) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:aab1c7cac4f80f948faf80c933c00b46e01eaec40c5d81689b25b02911a7e2d3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-58](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-58) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:750fb8fec9c3cf30c98a51c2583c3910ea6f240aa374a565a8763c53b1e18568 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-59](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-59) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:ffd524fdeaeb2e5abca92908cfd11caee1d9b3c9daefebf88a70e45b10b555d4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-60](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-60) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:5a674d288e23d773600552e2b797d52db59ab90851abc2948cea579b77d89849 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-61](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-61) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:11ee102aa86bba37f0ef2cc29713bd66002dfa47a699fb42b398429c2bad4e04 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-62](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-62) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:fd21fa248d502691c9ea26d3a3878aa5a4526227d55ac5858aead2d4bddb19aa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-63](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-63) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:f79df5114285af9cce30e916a927ddcadef28e53b3c5f8e6b3a2f7bf0dd27ede Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-64](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-64) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:bf7a8f8573db1828608effb8d97537b00293e0676ed1b10f14feddd05851add9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-65](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-65) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:e6f15a9acd680ab6578cb39ba4a248cc376ab4cde1dcd6f8cddde092dd9789ea Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-66](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-66) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:c16dad890aa62f10c9cf41075d47a2ebd8eb279bef66b3582eefddb108656cb9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-67](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-67) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:fe2a8ec01e1c8cddd35272715cd406405156fc3ccae5e099a87064f89bcb5240 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-68](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-68) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:f4175a86b0399d03e961f42d0498c81fb8fbd179d9d70ca89b1ed678796b2e59 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-69](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-69) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:99ee2f5245075397d6b455bf2b74258f5569830be860df5e911ccaf56bab5ac4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-70](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-70) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:2cd0ea701e2f15f19aeee39d5171d348edbbc2d3604594193bfaf8613cbf557e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-71](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-71) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:fd767e3984bb648ac4aa3cca32bd5f76a0a560e77dfc18e149074e09502b3d24 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-72](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-72) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:2a4bd6aa8b89177dc0550afecda0f5250280b31d470265ce616f653eb04df5d4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-73](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-73) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:f18414cb3fd7b1c1b2b7eb85bf447b4cf1795a9f4ed48341c29622bf270a5df4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-74](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-74) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:d56d410227107c8e9a3e4552671ea2e4ece6714e4100aa24b2976c3fbe64464b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-75](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-75) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:6ec09127797d8869dec6c30616fce097f5550cc1cbbcf35c12f6597e61b9a257 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-76](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-76) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:fa67d83cd8be3608eeec53ee90b70af2eab83f935b5eea1323bc38308752ba3c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-77](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-77) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:9bf8ad83f1dc544628b7b1a21a3ce53168c8741c25ac0c6a6c36093875b8f34b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-78](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-78) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:8ebd569f49ba7be6fecd8cd71bca1175d38f0d098fd82ecc268770ede7d27dbd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-79](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-79) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:1307f43b4280c3f0ca3ba5de06637c36e18f60244cab2d6f69cb42a896da06eb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-80](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-80) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:b1acc7a8c53859aba90e244508186aa3d2cae8faf0225b42646d0466e6cde5e0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-81](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-81) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:ec5582826549a261ce9dbb90565f7722ed8b6306282acf8cb68f4b219ee83ce1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-82](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-82) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:268a3ec837429db0a1fac657e709e6ad2f585cbdf5243f75144e2b14564d5766 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-83](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-83) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:1269e14bdbc06f97e277c802f8bb1922b79c64ed2126c2c700321533334741c6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-84](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-84) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:c25d0d6d720d723f6f3fe60ad84cacf0b4815a52b47ed38fe619dc856b99c5d8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-85](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-85) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:65f9780f4715138204ee57e72a168a57c68650dfc95c39f24bfaaac1106014f4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-86](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-86) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:1163142bcc4f4ce1a3fd5c95dc419a7a066f1df646d3c4178fe51d814b238ab0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-87](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-87) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:901ad5ec62e8a5f197f15466857b4ce16b141bc2d47498dfd727124b5f7106f1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-88](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-88) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:bc2004d7438b2181c6d01456997a2ab83e7ce353e8f3474f76635de1271225fb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-89](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-89) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:076b83007048d722371359d6e6f17c4d7ff6c22fdcdf870afed7d5a8642a3b67 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-90](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-90) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:2e43c770a47b693619ca56a5a058597616ee5637ce6da2fa739854c04931321f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-978-55-91](https://asc.understandingaccounting.org/asc/605/978/#605-978-55-91) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:43.671Z to 2026-09-10T00:53:43.671Z Record version: sha256:a5701ebe174e1db04524597fc403724b18467c65810acca563c578cc66f041f1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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